Self-employed / Fribourg

Self-employed in Fribourg

Tax year 2026 · Data updated 14 Nov 2026 · Source: ESTV, BSV

Of CHF 100’000 profit, a single person without children in Fribourg has CHF 5’924 left a month. Tax and social contributions take 28.9% of the profit, which puts Fribourg 24th among the 26 cantonal capitals.

Profit and what's left in Fribourg

Profit per yearSingleMarried, 2 children
CHF 50’0003’30020.8%3’71710.8%
CHF 80’0004’88426.7%5’56116.6%
CHF 100’0005’92428.9%6’78018.6%
CHF 150’0008’37133.0%9’52423.8%
CHF 200’00010’64936.1%12’09727.4%
CHF 300’00015’24739.0%16’75533.0%

The table shows what is left per month in Fribourg and, below it, the share of profit that goes to tax and social contributions. We assume no church tax and no pillar 3a payment, and the children are 6 and 10.

Income tax in Fribourg

  • The canton's multiplier is 96% of the simple tax. Communes add between 32% and 100%, and Fribourg adds 80%.
  • Married couples and single parents have a lower tariff of their own.
  • Two children lower the income tax of a married couple with CHF 100’000 profit in Fribourg by CHF 4’401 a year.
  • With CHF 100’000 profit in Fribourg, church members pay another CHF 507 (Roman Catholic) or CHF 760 (Protestant) a year.
  • With CHF 100’000 profit, paying the pillar 3a maximum of CHF 17’530 saves CHF 5’020 of tax in Fribourg.
  • The child deduction in Fribourg depends on income: CHF 8’600 per child (CHF 9’600 from the third), falling to CHF 7’100 (CHF 8’100) as income rises.
  • Low incomes get a deduction of CHF 4’100, families CHF 5’100. It shrinks by CHF 200 for every CHF 1’000 of income above about CHF 20’000 (families: CHF 24’300).

Cheapest and most expensive communes in Fribourg

With CHF 100’000 profit, a single person pays CHF 10’815 of cantonal and communal tax a year in Greng and CHF 16’559 in Jaun. The difference is CHF 5’744 a year. Fribourg is number 48 of 119 communes.

CommuneMultiplierTax per year
Greng32%10’815
Delley-Portalban49.9%12’327
Sévaz50%12’335
Ferpicloz55%12’758
Muntelier55%12’758
109 more communes
Billens-Hennens95%16’137
Plasselb95%16’137
St. Silvester95%16’137
Haut-Intyamon97%16’306
Jaun100%16’559

Social contributions in Fribourg

  • AHV / IV / EO10% from CHF 60’500
  • Family allowance fund2.27%
  • Other cantonal funds0.08%
  • Contributions on CHF 100’000 profitCHF 12’350

The family allowance rate in Fribourg is the 3rd highest of the 26 cantons. AHV, IV and EO cost the same all over Switzerland, and the sliding scale for lower incomes applies in Fribourg too.

Fribourg compared with other capitals

In Delémont you keep CHF 38 more a month, in Lausanne CHF 66 less. See all 26 cantons in the calculator. For employees: net salary in Fribourg.

All 119 communes of Fribourg

The list gives the cantonal and communal tax per year for a single person with CHF 100’000 profit, without church tax, from Greng to Jaun. Federal tax of CHF 1’688 comes on top in every commune.

Show the list of 119 communes
  1. Greng10’815
  2. Delley-Portalban12’327
  3. Sévaz12’335
  4. Ferpicloz12’758
  5. Muntelier12’758
  6. Meyriez13’011
  7. Mont-Vully13’011
  8. Murten13’349
  9. Villars-sur-Glâne13’510
  10. Châtillon (FR)13’603
  11. Matran13’603
  12. Crésuz13’771
  13. Granges-Paccot13’839
  14. Cressier (FR)13’856
  15. Gletterens13’932
  16. Avry13’949
  17. Cheyres-Châbles14’025
  18. Echarlens14’025
  19. Givisiez14’025
  20. Ried bei Kerzers14’236
  21. Riaz14’278
  22. Sorens14’278
  23. Corbières14’321
  24. Hauterive (FR)14’363
  25. Bulle14’388
  26. Corminboeuf14’447
  27. Fräschels14’447
  28. Kleinbösingen14’447
  29. Marsens14’447
  30. Pont-en-Ogoz14’447
  31. Pont-la-Ville14’447
  32. St. Ursen14’447
  33. Tafers14’447
  34. Bösingen14’532
  35. Courgevaux14’532
  36. La Sonnaz14’532
  37. Rue14’616
  38. Schmitten (FR)14’616
  39. Les Montets14’650
  40. Hauteville14’675
  41. Belmont-Broye14’701
  42. Attalens14’743
  43. Kerzers14’785
  44. Vaulruz14’785
  45. Châtel-sur-Montsalvens14’828
  46. Cottens (FR)14’870
  47. Courtepin14’870
  48. Fribourg14’870
  49. Grandvillard14’870
  50. Grolley-Ponthaux14’870
  51. Gruyères14’870
  52. Gurmels14’870
  53. Le Pâquier (FR)14’870
  54. Pierrafortscha14’870
  55. Prez14’870
  56. Saint-Aubin (FR)14’870
  57. Treyvaux14’870
  58. Villorsonnens14’870
  59. Heitenried14’954
  60. Neyruz (FR)14’954
  61. Düdingen15’039
  62. Gibloux15’039
  63. Wünnewil-Flamatt15’039
  64. Vuadens15’106
  65. Semsales15’123
  66. Vallon15’123
  67. Bas-Intyamon15’140
  68. Châtel-Saint-Denis15’174
  69. Montagny (FR)15’174
  70. Belfaux15’208
  71. Brünisried15’208
  72. Estavayer15’208
  73. Granges (Veveyse)15’208
  74. Morlon15’233
  75. Le Mouret15’250
  76. Bois-d'Amont15’292
  77. Botterens15’292
  78. Châtonnaye15’292
  79. Cugy (FR)15’292
  80. Grangettes15’292
  81. La Brillaz15’292
  82. Lully (FR)15’292
  83. Torny15’292
  84. Giffers15’368
  85. Fétigny-Ménières15’377
  86. La Verrerie15’377
  87. Rechthalten15’377
  88. Sâles15’377
  89. Tentlingen15’377
  90. La Roche15’461
  91. Saint-Martin (FR)15’461
  92. Ueberstorf15’461
  93. Nuvilly15’537
  94. Misery-Courtion15’546
  95. Remaufens15’546
  96. Siviriez15’546
  97. Villaz15’546
  98. Surpierre15’605
  99. Marly15’630
  100. Ursy15’630
  101. Val-de-Charmey15’698
  102. Autigny15’715
  103. Bossonnens15’715
  104. Le Châtelard15’715
  105. Romont (FR)15’715
  106. Villarsel-sur-Marly15’715
  107. Prévondavaux15’740
  108. Massonnens15’816
  109. Chénens15’858
  110. Broc15’884
  111. Plaffeien15’884
  112. Vuisternens-devant-Romont15’884
  113. Mézières (FR)15’968
  114. Le Flon16’036
  115. Billens-Hennens16’137
  116. Plasselb16’137
  117. St. Silvester16’137
  118. Haut-Intyamon16’306
  119. Jaun16’559

Other cantons: self-employed in all 26 cantons.

Calculate your case in Fribourg

CHF

Income less business costs, before your own AHV contributions.

Fribourg · Fribourg

Marital status
Children under 18
0
Pillar 3a payment
More options
CHF

Only if you joined a pension fund voluntarily. It lowers the pillar 3a limit to CHF 7’258.

CHF

The compensation office deducts 1% interest on it before it charges contributions (rate for 2025, the latest published).

Between 0 and 5% of the AHV contribution. Your office's invoice shows it.

CHF

Leave empty to use the assumption of the federal tax calculator: CHF 4’560 per adult and CHF 1’200 per child.

Left per month

CHF5’924
Per year CHF 71’092Tax and contributions 28.9%
29%

Set aside 29% of your profit for tax and social contributions. Tax and AHV invoices arrive months later, so the money should be there when they do.

A pillar 3a payment of CHF 17’530, the most you can deduct, would lower your tax by CHF 5’020.

Where your profit goes

  • Left for youAfter income tax and social contributions71’09271.1%
  • Cantonal and communal taxFribourg, Fribourg14’87014.9%
  • Federal taxDirect federal tax, the same everywhere in Switzerland1’6881.7%
  • AHV / IV / EOOld age, disability and income loss, 10%10’00010.0%
  • Family allowance fundCantonal fund, 2.35% of income up to CHF 148’2002’3502.4%
  • Profit per year100’000100%

Of the next CHF 1’000 of profit, CHF 609 is left for you.

Income tax in detail

CantonFederal
Profit after social contributions87’65087’650
Insurance premiums-4’560-2’700
Taxable income83’09084’950
Federal tax1’688
Cantonal tax, multiplier 96%8’111
Communal tax, multiplier 80%6’759
Income tax per year16’558

The family allowance rate is the one of the cantonal fund. If you belong to a professional association's fund, your rate may differ.

Same profit in every canton

Left per month if you live in the cantonal capital.

  • 1Zug6’881
  • 2Schwyz6’659
  • 3Appenzell Innerrhoden6’468
  • 4Obwalden6’427
  • 5Uri6’423
  • 6Zurich6’412
  • 7Lucerne6’410
  • 24Fribourg5’924

This is an estimate and doesn't replace tax advice. It covers only your income from self-employment. Other income, wealth tax and deductions that aren't listed above are left out. Your tax office and your compensation office set the final amounts.

Left per monthCHF5’924